On March 1, 2017, Oriole Company sold 23,400 of its 8%,20-year, $1,000 face value bonds at 98 . Interest payment dates are March 1 and September 1, and the company uses the straight-line method of bond discount amortization. On February 1, 2018, Oriole took advantage of favorable prices of its stock to extinguish 3,240 of the bonds by issuing 151,400 shares of its $1 par value common stock. At this time, the accrued interest was paid in cash. The company's stock was selling for $21.75 per share on February 1,2018. Prepare the journal entries needed on the books of Oriole Company to record the following. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 38,548.) (a) March 1,2017: issuance of the bonds. (b) September 1, 2017: payment of semiannual interest. (c) December 31, 2017: accrual of interest expense. (d) February 1, 2018: extinguishment of 3,240 bonds. (No reversing entries made.)